The apartment is located in Ir Yamim, south of Netanya and has a total area of 350 square meters. It also has three balconies "that offer a panoramic view over the Mediterranean Sea," the newspaper said.
Russia's Sharapova, who currently lives in the United States, will have a 350-square-meter rooftop which will allow her to have a swimming pool.
The secret deal was signed last week and cost the tennis star 7.5 million Israeli shekels ($2 million).
The Australian Open champion visited Israel around two weeks ago as part of the Russian Fed Cup team, during the tournament she beat Israel's Tzipi Obziler, making up for a poor start by her team mates in their first round match.
Sharapova, 20, world number five, was named the highest paid female athlete last year with estimated earnings of $23 million a year and the second most searched for sporting name on Yahoo's Internet search engine.
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The main event of the third day of the 11th meeting of the Valdai International Discussion Club in Sochi was the closing session with President Vladimir Putin. The atmosphere was calm and open, despite the current political tensions and the Russia-West confrontation. The Russian president said that it corresponded to the spirit of the Valdai Club.